1. Paid $9,100 cash in advance on July 1 for a one-year lease on office space.
2. Purchased $3,900 of supplies on account on April 15. At year-end, $450 of supplies remained on hand.
3. Received a $10,100 cash advance on July 1 for a contract to provide services for one year beginning immediately.
4. Paid $4,400 cash in advance on February 1 for a one-year insurance policy.

Required Record each event and the related adjusting entry in general journal format. The first event is recorded as an example. Assume a December 31 closing date. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Date	Account Titles	Debit	Credit
July 1	Prepaid rent	9,100
	Cash		9,100
December 31	Rent expense (9,100 6/12)	4,550
	Prepaid rent		4,550

a. Paid $9,100 cash in advance on July 1 for a one-year lease on office space. b. Purchased $3,900 of supplies on account on April 15 . At year-end, $450 of supplies remained on hand. c. Received a $10,100 cash advance on July 1 for a contract to provide services for one year beginning immediately. d. Paid $4,400 cash in advance on February 1 for a one-year insurance policy. Required Record each event and the related adjusting entry in general journal format. The first event is recorded as an example. Assume a December 31 closing date. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record supplies purchase on account. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Record supplies purchase on account. 2 Record adjusting entry for supplies expenses. 3 Record cash received in advance for services to be provided. 4 Record adjusting entry for unearned revenue. 5 Record cash paid in advance for a one-year insurance policy. 6 Record adjusting entry for prepaid insurance